(a) Events sponsored by States, local governments or civic organizations. A DoD employee may accept a sponsor’s unsolicited gift of free attendance for himself and an accompanying spouse at an event sponsored by a State or local government or by a civic organization exempt from taxation under 26 U.S.C. 501(c)(4) when:

(1) The agency designee has determined that the community relations interests of the agency will be served by the DoD employee’s attendance;

(2) The cost of the DoD employee’s and the spouse’s attendance is provided by the sponsor in accordance with5 CFR 2635.204(g)(5); and

5 CFR 2635.204(g)(4)
(4) Free attendance. For purposes of paragraphs (g)(1) and (g)(2) of this section, free attendance may include waiver of all or part of a conference or other fee or the provision of food, refreshments, entertainment, instruction and materials furnished to all attendees as an integral part of the event. It does not include travel expenses, lodgings, entertainment collateral to the event, or meals taken other than in a group setting with all other attendees. Where the invitation has been extended to an accompanying spouse or other guest (see paragraph (g)(6) of this section), the market value of the gift of free attendance includes the market value of free attendance by the spouse or other guest as well as the market value of the employee’s own attendance.

CFR 2635.204(g)(5)(5) Cost provided by sponsor of event. The cost of the employee’s attendance will not be considered to be provided by the sponsor, and the invitation is not considered to be from the sponsor of the event, where a person other than the sponsor designates the employee to be invited and bears the cost of the employee’s attendance through a contribution or other payment intended to facilitate that employee’s attendance. Payment of dues or a similar assessment to a sponsoring organization does not constitute a payment intended to facilitate a particular employee’s attendance.

26 U.S.C. 501(c)(4)
(A) Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes.(B) Subparagraph (A) shall not apply to an entity unless no part of the net earnings of such entity inures to the benefit of any private shareholder or individual.

Disclaimer

Disclaimer: The MLC organization is not affiliated with or endorsed by the Department of Defense or any military organization in any way. Although individual Military Leadership Circle (MLC) members may have served or are still serving in various branches of the military, their involvement with the MLC is completely voluntary and without solicitation.